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Well, the easiest way to transform it into filemaker records would be the native folder import:
As for marking all photos with a tag, the photos app can do that by hitting command + a, then doing the action on everything on the photo roll.
Your answer is likely to be the easiest to implement, will take a few minutes when needed.
Would have love to make it into a script
IOS photos have an MD5 value in the metadata.
You could set up calculated field to getcontainerattribute(photofield;"MD5") and then delete duplicated records.
While you are at it, create a calc field for getcontainerattribue(photofield;"all") and see all the info in the metadata that FileMaker will display. There may be more that plugins reveal.